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(영문) 부산지방법원 2017.11.10 2017구합21136

수정수입세금계산서발급 거부처분 취소

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1. All of the plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

Reasons

1. Details of the disposition;

A. Plaintiff B Co., Ltd. (hereinafter “Plaintiff B”) is a corporation that imports, manufactures, and sells steel plates for automobile parts. Plaintiff panch is a corporation that imports, manufactures, and sells fiberss for automobile parts. Plaintiff panch is a corporation that imports, manufactures, and sells fibers and clothing. Plaintiff A is a corporation that imports, manufactures, and exports raw and subsidiary materials and sells and exports the KON after manufacturing the KON. Plaintiff B (hereinafter “Plaintiff B”) is a person who imports and sells Indones acids, etc.

B. The Defendant conducted a customs investigation on the Plaintiffs as indicated below, notified the Plaintiffs that they would be able to rectify the value-added tax, etc. by setting their dutiable value, or accused the prosecution for violating the Customs Act, etc., and the Plaintiffs paid the value-added tax, etc. according to the aforementioned investigation result.

Plaintiff

Value-added tax: Value-added tax of KRW 126,526,920 on a discount under conditions or circumstances, as prescribed by Article 30(3)2 of the Customs Act, on the condition that the amount of tax payable for the investigation is 41047-12-70189U and 47 previous transactions: Penalty tax of KRW 126,526,920: 40: 40,629,640; 4185-10-01067U and 37,000; additional tax of KRW 9,082,960: 1,615,030: 36,219,310: 13,500,000 won; additional tax of KRW 10,500; 130,015,000 for additional tax of KRW 140; 25,015,000 for additional tax of KRW 30; 1305,1945,05.